CENTRAL BOARD OF EXCISE AND CUSTOMS Index of Customs Rules

Agreements between nations
1	Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009
2	Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of (ASEAN) and the Republic of India] Rules, 2009
3	India-MERCOSUR Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement) Rules, 2009
4	The India-Singapore Trade Agreement (Safeguard Measures) Rules, 2009
5	Customs Tariff [Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries] Rules, 2008
6	The Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Transitional Islamic State of Afghanistan and Republic of India) Rules, 2003
7	Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976
8	Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement Between the Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules, 2000
9	Rules of Determination of Origin of goods under the Agreement on South Asian Free Trade Area (SAFTA)
10	Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules,1995
11	Interim Rules of Origin for preferential tariff concessions for Trade between India and Thailand
12	Customs Tariff (Determination of Origin of the U.A.R. and Yugoslavia) Rules, 1976
13	Customs Tariff (Determination of Origin of Other Preferential Areas) Rules,1977
14	Rules of Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Republic of Chile Rules, 2007
15	Rules for determining the origin of products eligible for the preferential tariff concessions pursuant to Comprehensive Economic Cooperation Agreement between Republic of India and Republic of Singapore
Baggage Rules, 1998
16	Baggage Rules ,1998
Customs Drawback Rules
17	Customs and Central Excise Duties and Service Tax Drawback Rules,1995
18	Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995
Customs Valuation Rules
19	Customs Valuation (Determination of Price of imported Goods) Rules, 2007
20	Customs Valuation (Determination of Value of Export Goods) Rules, 2007
Others
21	Customs (Advance Rulings) Rules, 2002
22	Customs (Appeals) Rules, 1982
23	Customs (Attachments of Property of Defaulters for Recovery of Government Dues) Rules, 1995
24	Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957
25	Customs (Compounding of Offences) Rules, 2005
26	Customs( Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996
27	Customs (Publication of Names) Rules,1975
28	Customs (Settlement of Cases) Rules, 2007
29	Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997
30	Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002
31	Foreign Trade (Regulation) Rules, 1993
	- Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993
32	Accessories (Condition) Rules, 1963
33	Notice of Short-Export Rules,1963
34	Specified Goods (Prevention of Illegal Export) Rules, 1969
35	Notified Goods (Prevention of Illegal Import) Rules, 1969
36	Denaturing of Spirit Rules, 1972
37	Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995
38	Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995
39	Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007

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Which ITR Form is applicable to you?

Which ITR Form is applicable to you?

With the introduction of new income tax return forms based on nature of income earned during the year, one needs to know relevance of each return form and select the right form.

For an individual, four forms have been introduced, the details of which are as under:

Form No.	Applicability
ITR – 1	Meant for Individuals, who have a) Income from salaryb) Interest income (taxable / exempt)c) Family pensiond) Income from agricultural activities In other words, this form is not applicable in the following situations: a) Individual having any income (taxable / exempt) other than mentioned aboveb) Any brought forward loss of earlier yearsc) Any income of other person to be included
ITR – 2	Individuals / HUF not having any income on account of carrying out business / profession or on account of being a partner in a partnership firm.
ITR – 3	Individuals / HUF who are partner in a partnership firm and does not carry out any other separate business / profession.
ITR - 4	Individuals / HUF who is carrying out business / profession under a proprietary concern.

Last date for filing tax returns

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(Income tax rates for the financial year 2011-2012)

Applicable Income tax rates for Indian individual persons (Men/HUF) having age less than 60

Income from all sources	Income tax rate ( Percentage )	Applicable Education cess on Income tax  ( percentage )	Effective tax rate
0 to 180000	0	0	0
180001 to 500000	10	3	10.3
500001 to 800000	20	3	20.6
800001 and above	30	3	30.6

Applicable Income tax rates for Indian individual women having age less than 60

Income from all sources	Income tax rate ( Percentage )	Applicable Education cess on Income tax  ( percentage )	Effective tax rate
0 to 190000	0	0	0
190001 to 500000	10	3	10.3
500001 to 800000	20	3	20.6
800001 and above	30	3	30.6

Applicable Income tax rates for Indian individual persons having age more than 60 and less than 80 (Senior citizens)

Income from all sources	Income tax rate ( Percentage )	Applicable Education cess on Income tax  ( percentage )	Effective tax rate
0 to 250000	0	0	0
250001 to 500000	10	3	10.3
500001 to 800000	20	3	20.6
800001 and above	30	3	30.6

Applicable Income tax rates for Indian individual persons having age more than 80 (Very Senior citizens)

Income from all sources	Income tax rate ( Percentage )	Applicable Education cess on Income tax  ( percentage )	Effective tax rate
0 to 500000	0	0	0
500001 to 800000	20	3	20.6
800001 and above	30	3	30.6

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